The Queen v. Canada Sugar Refining Co.

The Queen v. Canada Sugar Refining Co.

Importation was not completed at North Sydney by the master's report; under the Customs Act read with the Tariff Act duties are payable at the port where goods are to be landed (Montreal), therefore the sugars arriving May 4, 1895 were subject to the Tariff Act 1895 deemed to be in force May 3, 1895; appeal allowed for the Crown.

Citation
(1897) 27 SCR 395
Parties
Appellant/plaintiff: Her Majesty The Queen; Respondent/defendant: The Canada Sugar Refining Company
Court
Supreme Court of Canada
Jurisdiction
Canada
Judgment Date
1 May 1897
Procedural Posture
Customs Duty Dispute / Revenue Appeal / Appeal to the Supreme Court of Canada From the Exchequer Court of Canada
Outcome
Appeal allowed.
Legal Topics
Importation, Tariff Retroactivity, Timing of Importation, Customs Procedure
Source Language
English
Customs and Excise Revenue Law Statutory Interpretation Importation Tariff Retroactivity Timing of Importation Customs Procedure

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Parties

Her Majesty The Queen

Appellant/plaintiff

The Canada Sugar Refining Company

Respondent/defendant

Procedural Posture

Customs Duty Dispute / Revenue Appeal / Appeal to the Supreme Court of Canada From the Exchequer Court of Canada

Legal Issues

  1. 1 Whether importation was completed when the vessel first reported at a non‑destination port (North Sydney) or only when it arrived at the port of landing (Montreal)
  2. 2 Whether the Tariff Act 1895, expressed to come into force on May 3, 1895 though assented in July, applied to goods arriving May 4, 1895

Ratio Decidendi

Importation was not completed at North Sydney by the master's report; under the Customs Act read with the Tariff Act duties are payable at the port where goods are to be landed (Montreal), therefore the sugars arriving May 4, 1895 were subject to the Tariff Act 1895 deemed to be in force May 3, 1895; appeal allowed for the Crown.

Court Disposition

Appeal allowed.

Orders

  • Appeal allowed with costs
  • Judgment entered for the Crown for the amount of duties claimed